September 1st Problem: Purchased $900,000 of AI' 10% bonds at face value.

Journal Entry:

Debit to Investment in Bond for $900,000

Credit to Cash for $900,000

November 1st Problem: Purchased $1,400,000 of MDC's 6% bonds costing at face value

Journal Entry:

Debit to Investment in Bond for $1,400,000

Credit to Cash for $1,400,000

For investments, the market prices are: (1) AI bonds ($850,000), (2) MDC bonds ($1,460,000). The company uses trading security method for these two investments. What are the adjusting entry/entries for End of Year 2021, December 31st?